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2014年8月关于修改中华人民共和国预算法的决定在第十二届全国人民代表大会常务委员会上通过,这在一定程度上意味着我国即将进入一个全面预算管理时代,医院要想稳健运营必须对自身财务核算管理进行改革和完善。本文针对新预算法对医院财务核算管理的影响和对策进行了讨论,首先文章阐述了新预算法的实行对医院财务核算管理的几点影响,然后指出了医院预算改革与会计核算管理之间的矛盾,最后提出了一些完善对策,确保医院财务核算管理工作顺利开展。
In August 2014, the decision to amend the budget law of the People’s Republic of China was passed at the Standing Committee of the 12th National People’s Congress. To a certain extent, this means that our country is about to enter an era of comprehensive budgetary management. Own financial accounting management reform and improvement. This article discusses the impact of the new budget law on hospital financial accounting management and countermeasures. First of all, the article expounds the impact of the implementation of the new budget law on hospital financial accounting management, and then points out the relationship between hospital budget reform and accounting management Contradictions, and finally put forward some perfect countermeasures to ensure the smooth implementation of hospital financial accounting management.